Which two names in this list start with the same letter?

To determine which two names start with the same letter, it is essential to analyze each pair of names. In the first pair, Henry and Harry both start with the letter 'H,' establishing that they share a common initial. The second pair, Ida and Ian, begins with 'I' and is therefore also a match. The third pair, David and Daniel, both start with 'D,' identifying them as another set with the same initial.

Since there are pairs of names that share the same initial, the option indicating that none of them have matching starting letters is not accurate. The question presents multiple sets of names where first letters coincide, which validates that there are certainly names that start with the same letter within the presented choices.